Ephraim Kenig shlit’a: "Everything is given on pledge and a net is spread out over all the living. The shop is open, the merchant extends credit, the ledger is open and the hand records therein. All who wish to borrow may come and borrow. But the collectors make their regular daily rounds, and take payment from a person with or without their knowledge…." [Pirkei Avot 3:20]
Since there are specific times during the year conducive to repentance and forgiveness, a person may think that everything automatically works out. But the reality is that G-d is not obligated to wait until these specific times and can send messengers to collect what is due at any point.